Civic Intelligence

Temple B'Rith Kodesh Foundation

990 • Fiscal year 2018 • EIN 20-5307526

Jul 01, 2017 to Jun 30, 2018 • Filed on May 02, 2019

2131 Elmwood AvenueRochester, NY 14618

(585) 586-8830

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • NTEE T • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • NTEE T • $1M-$5M nonprofits • Source year 2018

Net Margin

87th percentile

77%

Higher net margin than 87% of similar nonprofits.

2018 filings • NTEE T • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$93,533

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2018 filings • NTEE T • $1M-$5M nonprofits • Source year 2018

Asset Growth

84th percentile

17%

Faster asset growth than 84% of similar nonprofits.

2018 filings • NTEE T • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-64%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • NTEE T • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,607,842

Up $379,283 (+17%) from 2017

Net Assets

Up

$2,607,842

Up $389,605 (+18%) from 2017

Liabilities

Down

$0

Down $10,322 (-100%) from 2017

Revenue

Down

$508,897

Down $914,445 (-64%) from 2017

Expenses

Down

$119,521

Down $44,371 (-27%) from 2017

Net Income

Down

$389,376

Down $870,074 (-69%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $210,424Net Assets 2010: $210,4242010Assets 2011: $230,551Liabilities 2011: $14,3732011Assets 2012: $327,542Liabilities 2012: $21,232Net Assets 2012: $306,3102012Assets 2013: $498,097Liabilities 2013: $02013Assets 2014: $587,216Liabilities 2014: $15,008Net Assets 2014: $572,2082014Assets 2015: $704,501Liabilities 2015: $13,591Net Assets 2015: $690,9102015Assets 2016: $896,774Liabilities 2016: $1,575Net Assets 2016: $895,1992016Assets 2017: $2,228,559Liabilities 2017: $10,322Net Assets 2017: $2,218,2372017Assets 2018: $2,607,842Liabilities 2018: $0Net Assets 2018: $2,607,8422018Assets 2019: $2,607,073Liabilities 2019: $0Net Assets 2019: $2,607,0732019Assets 2020: $2,583,681Liabilities 2020: $1,250Net Assets 2020: $2,582,4312020Assets 2021: $3,122,096Liabilities 2021: $1,250Net Assets 2021: $3,120,8462021Assets 2022: $2,584,202Liabilities 2022: $2,000Net Assets 2022: $2,582,2022022Assets 2023: $2,768,965Liabilities 2023: $986Net Assets 2023: $2,767,9792023Assets 2024: $2,974,720Liabilities 2024: $3,399Net Assets 2024: $2,971,3212024

Highlighted filing

2018

Assets$2,607,842
Liabilities$0
Net Assets$2,607,842

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $19,629Expenses 2010: $40,213Net Income 2010: -$20,5842010Revenue 2011: $30,338Expenses 2011: $42,970Net Income 2011: -$12,6322011Revenue 2012: $132,781Expenses 2012: $44,957Net Income 2012: $87,8242012Revenue 2013: $156,467Expenses 2013: $20,112Net Income 2013: $136,3552013Revenue 2014: $94,715Expenses 2014: $12,844Net Income 2014: $81,8712014Revenue 2015: $154,197Expenses 2015: $35,495Net Income 2015: $118,7022015Revenue 2016: $257,677Expenses 2016: $97,548Net Income 2016: $160,1292016Revenue 2017: $1,423,342Expenses 2017: $163,892Net Income 2017: $1,259,4502017Revenue 2018: $508,897Expenses 2018: $119,521Net Income 2018: $389,3762018Revenue 2019: $88,464Expenses 2019: $88,887Net Income 2019: -$4232019Revenue 2020: $77,617Expenses 2020: $102,258Net Income 2020: -$24,6412020Revenue 2021: $88,020Expenses 2021: $55,706Net Income 2021: $32,3142021Revenue 2022: $126,221Expenses 2022: $248,426Net Income 2022: -$122,2052022Revenue 2023: $151,828Expenses 2023: $131,486Net Income 2023: $20,3422023Revenue 2024: $121,584Expenses 2024: $158,023Net Income 2024: -$36,4392024

Highlighted filing

2018

Revenue$508,897
Expenses$119,521
Net Income$389,376
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 2, 2019
Return Version
2017v2.2
Gross Receipts
$508,897
Mission and Program Overview

Mission

Supporting organization for religious institution

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,031,658$1,594,904▲ $563,246
Pledges and Grants Receivable$1,149,964$956,326▼ $193,638
Cash and Non-Interest-Bearing Accounts$24,322$20,616▼ $3,706
Intangible Assets$22,614$1,388▼ $21,226
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,228,559$2,607,842▲ $379,283
Other Assets Total$1$34,608▲ $34,607
Liabilities
Other Liabilities$10,322--
Total Liabilities$10,322$0▼ $10,322
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,218,237$2,607,842▲ $389,605
Total Net Assets Fund Balance$2,218,237$2,607,842▲ $389,605
Total Liabilities and Net Assets / Fund Balance$2,228,559$2,607,842▲ $379,283
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lorraine WolchChairwoman
Michael GordonVice Chairman
Daniel MendelsonDirector
Gerald ZakalikDirector
Justin VigdorDirector
Lou SpiroDirector
Morris WeinsteinDirector
Sarah LiebschutzDirector
Steven SchwartzDirector
Stuart BobryDirector
Warren HeilbronnerDirector
Michael YudelsonExecutive Director
Linda RubensSecretary
Marvin WolkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$409,954
Program Service Revenue
$3,250
Investment Income
$95,693
Other Revenue
$0
All Other Contributions
$409,954
Change in Net Assets
$389,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,521
Grants and Similar Amounts Paid$55,000
Total Fundraising Expense$39,309
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$55,000--$55,000
Fees for Services Other$246$4,575$39,309$44,130
Conferences and Meetings$14,588$510-$15,098
Other Expenses-$1,152-$1,152
Depreciation Depletion-$450-$450
Total Functional Expenses$69,834$10,378$39,309$119,521
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Temple Brith KodeshRochester, NY-See Part III$55,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has one member: Temple B'rith Kodesh

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Board of Governors recommend trustees for approval by member.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The member elects or removes members and/or officers of the board of governors and approves any amendments to the certificate of incorporation or by-laws.

Form 990, Part VI, Line 11B: Form 990 Review Process

Officers review form 990 and report to the board for approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annually, each trustee signs the conflict of interest policy statement disclosing any conflicts of interest.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Upon request made at Temple B'rith Kodesh office.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request made at Temple B'rith Kodesh office.

Filing and Contact Details

Filer

Filer Name
Temple Brith Kodesh Foundation
EIN
20-5307526
Phone
5855868830
Address
2131 ELMWOOD AVENUE, ROCHESTER, NY 14618

Signing Officer

Name
Michael Gordon
Title
Vice Chairman
Signed
2019-05-02
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Lpwolch Cpas P C
Address
40 OFFICE PARK WAY, PITTSFORD, NY 14534
Preparer
Lorraine P Wolch
Phone
5855868830
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IRS990/LegalDomicileStateCd0NY
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORTING ORGANIZATION FOR RELIGIOUS INSTITUTION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02218237
IRS990/NetAssetsOrFundBalancesEOYAmt02607842
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt034608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03691
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11152
IRS990/OtherExpensesGrp/TotalAmt03691
IRS990/OtherExpensesGrp/TotalAmt11152
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt010322
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02218237
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02607842
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01149964
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0956326
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0229
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Teen Edu Trip (Cohn Fund)
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03250
IRS990/ProgSrvcAccomActy2Grp/Desc0Support Teen Educational Trip - Project of Cohn Fund.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt014834
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07837
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01379480
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt025000
IRS990/PYInvestmentIncomeAmt041311
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0138892
IRS990/PYProgramServiceRevenueAmt02551
IRS990/PYRevenuesLessExpensesAmt01259450
IRS990/PYTotalExpensesAmt0163892
IRS990/PYTotalRevenueAmt01423342
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0389376
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0160743199
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt055000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0TEMPLE BRITH KODESH
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt055000
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt055000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0See Part III
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0TEMPLE BRITH KODESH
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02131 ELMWOOD AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ROCHESTER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd014618
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Receives periodic reports on budget to actual of revenues and expenses for TBK.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt086120
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt07413
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL YUDELSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt093533
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has one member: Temple B'rith Kodesh
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board of Governors recommend trustees for approval by member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBER ELECTS OR REMOVES MEMBERS AND/OR OFFICERS OF THE BOARD OF GOVERNORS AND APPROVES ANY AMENDMENTS TO THE CERTIFICATE OF INCORPORATION OR BY-LAWS.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.12$0.16$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$0.15$0.13$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.13$0.25$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.12$0.00$3.12$0.09$0.06$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.08$0.10$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.09$0.09$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.51$0.12$0.39
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.01$2.22$1.42$0.16$1.26
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.26$0.10$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.01$0.69$0.15$0.04$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.02$0.57$0.09$0.01$0.08
2013Summary only. Only limited summary data is available for this year.$0.50$0.00$0.16$0.02$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.13$0.04$0.09
2011Summary only. Only limited summary data is available for this year.$0.23$0.01$0.03$0.04$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.21$0.02$0.04$0.02